https://www.taxtmi.com/caselaws?id=150352 A taxing entry using the general term "oil-seeds" followed by the restrictive formula "that is to say" must be read in its common parlance sense, with the particulars that follow limiting the general words. The relevant test is whether the commodity is commonly known as an oil-seed, not merely whether oil can be extracted from it. On that construction, bhinda seeds were not covered by the oil-seeds entry and fell outside the charging provision relied upon by the revenue. en-us Wed, 27 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 15:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150352 A taxing entry using the general term "oil-seeds" followed by the restrictive formula "that is to say" must be read in its common parlance sense, with the particulars that follow limiting the general words. The relevant test is whether the commodity is commonly known as an oil-seed, not merely whether oil can be extracted from it. On that construction, bhinda seeds were not covered by the oil-seeds entry and fell outside the charging provision relied upon by the revenue. Case-Laws VAT and Sales Tax Wed, 27 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150352